TaxTMI 
TaxTMI 
2016 (8) TMI 528
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....n & Ms. Suchitra Sharma, DRs ORDER The appeal is against the order dated 22.03.2016 of the Commissioner of Customs (General), Airport, New Delhi. The Appellant is a licensed customs broker engaged in clearance of import/export cargo through Customs. The present appeal is against the impugned order confirming suspension of the Customs Broker Licence given to the Appellant. 2. H....
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....is-classification of goods imported by them. The clearance of these goods was handled by the Appellant. Accordingly, the Chief Executive of the Appellant's company was summoned to appear before the Officers on 17.11.2015. Admittedly, the said summon was served only on 19.11.2015. Again another summon was issued to appear on 07.12.2015. The Appellant informed the inqui....
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....llegation has been made against the Appellant in the show cause notice. 3. We find that the Appellant mainly assailed the suspension order on two grounds; (a) Regulation 11(j) & (m) were not violated by them, and (b) the suspension ordered on 23.02.2016 has not been followed by action under Regulation 20 within a period of 90 days of receipt of offence report. Till date, they have not....
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....he investigating Officers and deposed statement under Section 108. We fail to understand how the strong allegation of refusal, removal or destruction of documents could be levelled against the Appellant in these facts of the case. Even otherwise, we find that till date no follow up by way of show cause notice under Regulation 20 has been issued for revocation of Appellant's licence.&nb....